Integrated Reporting as an Innovative Way of Representing Corporate Activity in the Russian context

This study examines the major problems associated with the nature and principles of integrated corporate reporting in the global economic space. Aim. This study identifies and systematizes the development of integrated reporting in global practice with the purpose of determining the role of integrated reporting in the system of corporate reporting. Tasks. This study assesses the transparency and quality of reporting in Russian companies. A complex assessment of corporate reporting primarily aimed at creating favorable conditions for the improvement of corporate reporting is required to assess the quality and transparency of corporate reporting. Methods. This study uses general methods of scientific cognition to examine the major directions of integrated reporting development and determine trends in its current state of development. Results. Reports that contain non-financial blocks of data are becoming increasingly popular in the Russian Federation. The Russian Union of Industrialists and Entrepreneurs currently serves as the basis for auditing and verification of non-financial records in Russia. It should be noted that the formation of traditional financial reports is a significant step forward, considering that they are being supplemented by non-financial information and strategic development as well as the environmental and social impact of the company’s activities. Conclusion. According to the PPC statistics, the practice of disclosing information that is important in terms of the concept of “sustainable development” (information on things like staff policy, environmental responsibility, social responsibility, contribution to the development of presence regions, and charitable acts) has acquired popularity among the companies that report beyond the government requirements. Over 139 corporations include such information in their annual reports. Another 27 orporations publish separate special reports dedicated to this subject.

reporting for the future, corporate activity, sustainable development, transparency mechanism, capital, forecasting, innovative course, отчетность будущего, корпоративная деятельность, устойчивое развитие, механизм прозрачности, аспект прозрачности, капитал, прогнозирование

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